Srovnání státních dluhopisů v Číně a USA

Government bonds, including central government bonds and local government bonds, are the primary sources of revenue for all government levels in a country. Treasury bond yield curve is one of the essential curves in finance. It can reflect investors' willingness to invest in all kinds of central government bonds. A third-party international rating agency cooperates with the United States to rate its municipal bonds, and China has not yet cooperated with such a rating agency. Every country should actively fight against the epidemic and revive the economy. The purpose of this paper is to compare Chinese and American government bonds with data.Government bonds, including central government bonds and local government bonds, are the primary sources of revenue for all government levels in a country. Treasury bond yield curve is one of the essential curves in finance. It can reflect investors' willingness to invest in all kinds of central government bonds. A third-party international rating agency cooperates with the United States to rate its municipal bonds, and China has not yet cooperated with such a rating agency. Every country should actively fight against the epidemic and revive the economy. The purpose of this paper is to compare Chinese and American government bonds with data.154 - Katedra financídobř

Analýza daně z příjmů právnických osob v podmínkách Číny včetně vyhodnocení daňového zatížení podnikatelských subjektů

The development of China's corporate income tax is becoming more and more mature. The government draws on the experience of international tax system reform, and proposes a tax system reform direction of simplifying the tax system, broadening the tax base, lowering the tax rate, and strictly administering it. China's corporate income tax reform has established a fair and reasonable environment for economic and social development, effectively aroused the enthusiasm of market economic entities, and promoted sustained and rapid economic growth. This thesis introduces the reform and development of China's corporate income tax, describes the application of the tax burden theory in corporate income tax collection, illustrates the role of corporate income tax preferential policies in reducing the corporate tax burden and supporting corporate development, and analyzes tax cuts. The negative effect and significance of promoting high-quality economic development. This paper further illustrates that the tax burden is the core of tax policy, the core of realizing the scientific development of economic taxation, and the core of tax administration under the background of economic globalization.Vývoj čínské daně z příjmu právnických osob je stále vyzrálejší. Vláda čerpá ze zkušeností z reformy mezinárodního daňového systému a navrhuje směr reformy daňového systému zjednodušit daňový systém, rozšířit daňový základ, snížit daňovou sazbu a přísně ji spravovat. Čínská reforma daně z příjmu právnických osob vytvořila spravedlivé a rozumné prostředí pro hospodářský a sociální rozvoj, účinně vzbudila nadšení tržních ekonomických subjektů a podpořila trvalý a rychlý hospodářský růst. Tato práce představuje reformu a vývoj čínské daně z příjmu právnických osob, popisuje aplikaci teorie daňové zátěže při výběru daně z příjmu právnických osob, ilustruje roli preferenční politiky daně z příjmu právnických osob při snižování daňové zátěže právnických osob a podpoře rozvoje společností a analyzuje snižování daňové zátěže. Negativní efekt a význam podpory kvalitního ekonomického rozvoje. Tato práce dále ilustruje, že daňové zatížení je jádrem daňové politiky, jádrem realizace vědeckého vývoje ekonomického zdanění a jádrem daňové správy na pozadí ekonomické globalizace.154 - Katedra financídobř

Adaptive Sparse Pairwise Loss for Object Re-Identification

Object re-identification (ReID) aims to find instances with the same identity as the given probe from a large gallery. Pairwise losses play an important role in training a strong ReID network. Existing pairwise losses densely exploit each instance as an anchor and sample its triplets in a mini-batch. This dense sampling mechanism inevitably introduces positive pairs that share few visual similarities, which can be harmful to the training. To address this problem, we propose a novel loss paradigm termed Sparse Pairwise (SP) loss that only leverages few appropriate pairs for each class in a mini-batch, and empirically demonstrate that it is sufficient for the ReID tasks. Based on the proposed loss framework, we propose an adaptive positive mining strategy that can dynamically adapt to diverse intra-class variations. Extensive experiments show that SP loss and its adaptive variant AdaSP loss outperform other pairwise losses, and achieve state-of-the-art performance across several ReID benchmarks. Code is available at https://github.com/Astaxanthin/AdaSP.Comment: Accepted by CVPR 202

DiP: Learning Discriminative Implicit Parts for Person Re-Identification

In person re-identification (ReID) tasks, many works explore the learning of part features to improve the performance over global image features. Existing methods extract part features in an explicit manner, by either using a hand-designed image division or keypoints obtained with external visual systems. In this work, we propose to learn Discriminative implicit Parts (DiPs) which are decoupled from explicit body parts. Therefore, DiPs can learn to extract any discriminative features that can benefit in distinguishing identities, which is beyond predefined body parts (such as accessories). Moreover, we propose a novel implicit position to give a geometric interpretation for each DiP. The implicit position can also serve as a learning signal to encourage DiPs to be more position-equivariant with the identity in the image. Lastly, a set of attributes and auxiliary losses are introduced to further improve the learning of DiPs. Extensive experiments show that the proposed method achieves state-of-the-art performance on multiple person ReID benchmarks

DTG-SSOD: Dense Teacher Guidance for Semi-Supervised Object Detection

The Mean-Teacher (MT) scheme is widely adopted in semi-supervised object detection (SSOD). In MT, the sparse pseudo labels, offered by the final predictions of the teacher (e.g., after Non Maximum Suppression (NMS) post-processing), are adopted for the dense supervision for the student via hand-crafted label assignment. However, the sparse-to-dense paradigm complicates the pipeline of SSOD, and simultaneously neglects the powerful direct, dense teacher supervision. In this paper, we attempt to directly leverage the dense guidance of teacher to supervise student training, i.e., the dense-to-dense paradigm. Specifically, we propose the Inverse NMS Clustering (INC) and Rank Matching (RM) to instantiate the dense supervision, without the widely used, conventional sparse pseudo labels. INC leads the student to group candidate boxes into clusters in NMS as the teacher does, which is implemented by learning grouping information revealed in NMS procedure of the teacher. After obtaining the same grouping scheme as the teacher via INC, the student further imitates the rank distribution of the teacher over clustered candidates through Rank Matching. With the proposed INC and RM, we integrate Dense Teacher Guidance into Semi-Supervised Object Detection (termed DTG-SSOD), successfully abandoning sparse pseudo labels and enabling more informative learning on unlabeled data. On COCO benchmark, our DTG-SSOD achieves state-of-the-art performance under various labelling ratios. For example, under 10% labelling ratio, DTG-SSOD improves the supervised baseline from 26.9 to 35.9 mAP, outperforming the previous best method Soft Teacher by 1.9 points.Comment: Technical repor

Vibration Effect Produced by Raised Pavement Markers on the Exit Ramp of an Expressway

Driving over raised pavement markers (RPMs) spaced at different spacing, the human body will experience different vibrations. To explore whether RPMs situated at the exit ramp of an expressway induce a good vibration warning effect, this paper determines the spacing of RPMs situated along a deceleration lane and curved ramp. Models of roads, vehicles, and RPMs are first established in the ADAMS software, after which an integrated human-chair model constructed in SolidWorks is imported into ADAMS, and then the complete model is formed so that vibration simulations of different types of vehicle at different spacing and speeds can be carried out. The results show that the vibration warning effects of the spacing proposed by the existing Chinese specifications and this paper are basically between level III and level IV, the driver’s subjective feeling is between less comfortable and uncomfortable, and both induce a good vibration warning effect. For a linear deceleration lane, when considering traffic safety, a spacing of 3 m is recommended; when considering the economy, a spacing of 6 m is recommended. For a curved deceleration lane and curved ramp, according to the actual curve radius, the spacing of RPMs can refer to the spacing recommended in the paper. In addition, the vibration warning effect for cars and semi-trailer trucks initially increases with an increase in the speed; then, after reaching a certain peak speed, the effect decreases with an increase in the speed, and finally, it tends to become gentle at speeds exceeding 100 km/h. The vibration warning effect for a semi-trailer truck is better than that for a car under the same spacing and speed. Document type: Articl

Influence of EOM sideband modulation noise on space-borne gravitational wave detection

Clock noise is one of the dominant noises in the space-borne gravitational wave (GW) detection. To suppress this noise, the clock noise-calibrated time-delay-interferometry (TDI) technique is proposed. In this technique, an inter-spacecraft clock tone transfer chain is necessary to obtain the comparison information of the clock noises in two spacecraft, during which an electro-optic-modulator (EOM) is critical and used to modulate the clock noise to the laser phase. Since the EOM sideband modulation process introduces modulation noise, it is significant to put forward the corresponding requirements and assess whether the commercial EOM meets. In this work, based on the typical Michelson TDI algorithm and the fundamental noise requirement of GW detectors, the analytic expression of the modulation noise requirement is strictly derived, which relax the component indicator need compared to the existing commonly used rough assessments. Furthermore, a commercial EOM (iXblue-NIR-10 GHz) is tested, and the experimental results show that it can meet the requirement of the typical GW detection mission LISA in whole scientific bandwidth by taking the optimal combination of the data stream. Even when the displacement measurement accuracy of LISA is improved to 1 pm/ $\mathrm{Hz^{1/2}}$ in the future, it still meets the demand